Management Accounting System Practice In Nepalese Commercial Banks
Volume 1 - Issue 5, November 2017 Edition
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Author(s)
Dr. Achyut Gnawali
Keywords
Management Accounting, Budgetary control, cash flow statement, balance score card.
Abstract
Management accounting measures analyzes, and reports financial and nonfinancial information that helps managers make decisions to fulfill the goals of an organization. Managers use management accounting information to develop, communicate, and implement strategy. They also use management accounting information to coordinate product design, production, and marketing decisions and to evaluate performance. The purpose of this article is to analyze the management accounting systems tools practices in Nepalese Commercial Banks. It was found that the perceptions of top management representative of commercial banks in Nepal perceived management accounting system tools as significant in their banking system and have also used these tools to increase their performance.
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